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Statement of Recommended Practice (SORP): Accounting by registered social housing providers: Update 2010

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The SORP on accounting by registered social housing providers is issued by the National Housing Federation, Community Housing Cymru (CHC) and the Scottish Federation of Housing Associations (SFHA). This version was updated in September 2010.

The SORP includes the following model documents as appendices:

  • income and expenditure account for the year ended 31 March XXXI
  • balance sheet at 31 March XXX1 (produced in the format required by the English 2006 determination and the Northern Ireland 1993 Order)
  • balance sheet at 31 March XXX1 (produced in the format required by the Scottish 2007 Order and the Welsh 2009 Determination)
  • statement of total recognised surpluses and deficits for the year ended 31 March XXXI
  • note of historical cost surpluses and deficits for the year ended 31 March XXX1
  • cash flow statement for the year ended 31 March XXX1.
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Download the Housing SORP 2010 update

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Get the full Statement of Recommended Practice for registered social housing providers in PDF format. Available for ICAEW members and ACA students.